The Mississippi Senate has passed HB 379, a marketplace facilitator bill, by a vote of 43-0. The bill requires marketplace facilitators with annual in-state revenues above $250,000 to collect and remit sales tax. The Senate amended the House bill – adding an exemption for third-party food delivery and adding an election for marketplace sellers
Marketplace
The United States Supreme Court radically altered the sales tax landscape in 2018 when it decided South Dakota v. Wayfair. In light of this Supreme Court decision, 45 states, plus the District of Columbia, have enacted laws that require marketplaces - businesses that connect sellers and buyers of goods and services - to collect sales and/or use taxes on marketplace transactions. ...Read More
Mississippi Senate Committee Advances Marketplace Legislation
By Jonathan Feldman on
Posted in Marketplace
On June 4, 2020, the Mississippi Senate Finance Committee passed HB 379, which would require marketplace facilitators with more than $250,000 in sales into the state over a 12-month period to collect and remit sales and use tax starting July 1, 2020. The Committee also added an exemption for food delivery services and a…
Kansas Again Fails to Pass Remote-Seller and Marketplace Facilitator Bill
By Jonathan Feldman on
Posted in Digital Economy, Marketplace
Kansas lawmakers did not take their second bite at the remote-seller and marketplace-facilitator apple during a special legislative session. On June 3, 2020, Representative Steven Johnson re-introduced HB 2014, which would have required remote sellers with $100,000 or more in annual in-state sales to collect and remit taxes and would have required marketplace facilitators…
Louisiana Legislature passes Marketplace Collection Bill
Posted in Legal Alert, Marketplace
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus threshold of $100,000 in sales or 200 transactions in the state in the current or previous calendar year.…
North Carolina Proposes Extending Marketplace Obligations to Local Meals Taxes
By Jonathan Feldman on
Posted in Marketplace
The North Carolina legislature has introduced a pair of bills, H.B. 1080 and S.B. 727, which would require marketplace facilitators of prepared food delivery to collect local meals taxes on top of the existing obligation to collect state sales tax. The pending bills also clarify that the state’s marketplace collection threshold of $100,000 or…
Missouri Fails to Pass Marketplace Facilitator Legislation
By Jonathan Feldman on
Posted in Marketplace
Kansas Legislators Again Fail to Pass Remote-Seller and Marketplace Legislation
By Jonathan Feldman on
Posted in Marketplace
Kansas Legislators adjourned their legislative sessions without passing key state tax legislation: S.B. 266 would have established legislative thresholds for its remote seller rules and would have enacted remittance requirements for marketplace facilitators, but the initiative failed. Without S.B. 266, Kansas also won’t apply a legislative threshold to the remote-seller collection rules.
Louisiana Advances Marketplace Bill and Commission Announces Remote Seller Requirements
By Jonathan Feldman on
Posted in Marketplace
On May 22, the Louisiana House Ways and Means Committee advanced S.B. 138, which would impose tax collection and remittance obligations on marketplace facilitators if they have either $100,000 of in-state sales or 200 separate transactions into the state. The proposal excepts telecommunication service providers from the definition of marketplace sellers and would allow…
Kansas Legislative Committee Continues to Work on Marketplace Seller and Facilitator Legislation
By Jonathan Feldman on
Posted in Marketplace
During a series of remote committee hearings, the Kansas House Committee on Taxation discussed revisions and amendments to marketplace facilitator legislation. Kansas is currently one of the few states without a marketplace facilitator or remote seller law, and the only state that has a remote seller rule without any thresholds for application. As initially drafted,…
Illinois Proposes Regulations for Marketplace Facilitator Law
By Jonathan Feldman on
Posted in Marketplace
By legislation, Illinois has required marketplace facilitators to collect and remit use tax since January 1, 2020. On May 8, the Illinois Department of Revenue published proposed regulation 150.804 clarifying the state’s marketplace facilitator legislation. Under the proposed regulations, a marketplace facilitator must certify to marketplace sellers that it assumes the rights and duties of…